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Statutory Instruments
Terms And Conditions Of Employment
Social Security
Made
5th November 2014
Laid before Parliament
7th November 2014
Coming into force
1st December 2014
The Secretary of State makes these Regulations in exercise of powers conferred by sections 7, 8, 10 and 51(1) of the Employment Act 2002(1) and sections 8(1)(f) and (ga) and 25(3) and (6) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999(2) with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs(3).
2002 c.22. Sections 7, 8 and 10 were amended by the Children and Families Act 2014 (c. 6), Schedule 7, paragraphs 51 to 53.
1999 c.2. Section 8(1)(f) was amended by, and section 8(1)(ga) was inserted by, section 9(1) and (2) of the Employment Act 2002 and these provisions were further amended by the Children and Families Act 2014, Schedule 7 paragraph 45.
Regulations made by the Secretary of State pursuant to sections 7, 8 and 10 of the Employment Act 2002 and to section 8(1)(f) of the Social Security Contributions (Transfer of Functions etc.) Act 1999 must, by virtue of those sections, be made with the concurrence of the Commissioners of Inland Revenue. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c.11) references to the Commissioners of Inland Revenue in enactments are to be taken as references to the Commissioners for Her Majesty’s Revenue and Customs.
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